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Costa Rica - Other taxes and levies

Costa Rica - Other taxes and levies

Taxation of international executives.


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Social security tax

Are there social security/social insurance taxes in your country? If so, what are the rates for employers and employees?

Yes, the same are also withheld though the payroll.

For year ending 30 September 2016
  Employee Employer
Medical and Maternity 5.50% 9.25%
Disability, Old Age, and Death Benefits 3.84% 5.08%
Family Welfare Programs 0.00% 5.00%
Workmen’s Savings Bank 1.00% 0.50%
INA - National Institute of Learning 0.00% 1.50%
IMAS - Institute
of Social Welfare 
0.00% 0.50%
Complementary Pension 0.00% 0.50%
Labor capitalization fund 0.00% 3.00%
INS- National Institute of
0.00% 1.00%
Total 10.34% 26.33%

Pension Plan


  • 65 years of age.
  • Complying with at least 420 monthly contributions.

Employment insurance

Not taxed.


Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in your country?


Real estate tax

Are there real estate taxes in your country?

  • Transactions intended to transfer immovable property (i.e. transfer of shares in a company for the sole purpose of transferring an asset) are subject to transfer tax. The tax levied at the rate of 1.5 percent on the price set in the transfer public deed.
  • Each Municipality (local government) also charges a real estate tax (0.25% on the value of the property registered by the Tax Administration).

Sales/VAT tax

Are there sales and/or value-added taxes in your country?

Sales Tax (13%). Only the list of items and services included in the General Sales Tax Law.

Unemployment tax

Are there unemployment taxes in your country?


Other taxes

Are there additional taxes in your country that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Local taxes

Yes, depending on specific activities carried out by the assignee f.e. import and export of goods (customs taxs and excise tax applicable depending on the item), and also in regards to the registration of movable (just vehicles) and immovable property (stamp tax).

Provincial Health Premiums


Employer Health Tax

No. Just the explained contributions to the social security system.

Foreign Financial Assets

Is there a requirement to declare/report offshore assets (e.g., foreign financial accounts, securities) to the country’s fiscal or banking authorities?


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